Re: Demanding the order for the condonation of delay in filling appeal

My vishwaas se vivaad scheme form is still pending on the side of the department..the department is demanding the order for the condonation of delay in filling the appeals.. as the order is not generally send by the departments..I am not having the order for the condonation of delay in filling the appeal…how my vivaad se vishwaas scheme form can be accepted by the department?

Please refer CBDT Circular No .21 /2020 dt 4-12 -2020   Q. 59 . and  Ans . wherein the CBDT has clarified that , if the time limit for filing appeal during the period from 1 st April 2019 to 31 st Jan , 2020 ( both dates included in such period ) and the application   for condonation  is filed before the date of issue  of this Circular ( 4-12 -2020) and appeal is admitted by the  appellate authority before filing of the  declaration , such  appeal will be deemed to be pending as on 31 st Jan 2020 .  

In case the assessee has filed the application of Condonation of delay   and the appeal is condoned then only thee assessee can avail the benefit of the scheme . The assessee may  verify from the portal ,whether any order has been passed by the CIT ( A) . The assessee may also write to the CBDT  explaining the facts of the case and consider the application of the assessee. In case no reply is received within reasonable time , the assessee may have to file writ before High Court.

 

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